§ 5511.7. Effect of failure to receive tax notice
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 11, 2022
Effective: October 11, 2022
72 P.S. § 5511.7
§ 5511.7. Effect of failure to receive tax notice
(b)(1) Notwithstanding any other provision of law, a taxing district shall, within ninety days of the effective date of this subsection,1 by ordinance or resolution, require a tax collector to waive additional charges for real estate taxes beginning in the first tax year after the effective date of this subsection, if the taxpayer does all of the following:
(B) a copy of the title following the acquisition of a mobile or manufactured home subject to taxation as real estate showing the date of issuance or a copy of an executed lease agreement between the owner of a mobile or manufactured home and the owner of a parcel of land on which the mobile or manufactured home will be situated showing the date the lease commences; and
The term “additional charge” shall mean any interest, fee, penalty or charge accruing to and in excess of the face amount of the real estate tax as provided in the real estate tax notice.
The term “qualifying event” shall mean:
(ii) For purposes of manufactured or mobile homes, the date of transfer of ownership or the date a lease agreement commences for the original location or relocation of a mobile or manufactured home on a parcel of land not owned by the owner of the mobile or manufactured home. The term does not include the renewal of a lease for the same location.
The term “tax collector” shall mean a tax collector as defined in section 2,2 a delinquent tax collector as provided in section 26.1,3 the tax claim bureau or an alternative collector of taxes as provided in the act of July 7, 1947 (P.L. 1368, No. 542),4 known as the “Real Estate Tax Sale Law,” an employee, agent or assignee authorized to collect the tax, a purchaser of claim for the tax or any other person authorized by law or contract to secure collection of, or take any action at law or in equity against, the person or property of the taxpayer for the real estate tax or amounts, liens or claims derived from the real estate tax.
Credits
1945, May 25, P.L. 1050, § 7. Amended 2022, July 11, P.L. 701, No. 57, § 1, effective in 90 days [Oct. 11, 2022].
Footnotes
Subsec. (b) added by 2022, July 11, P.L. 701, No. 57, § 1, effective in 90 days [Oct. 11, 2022].
72 P.S. § 5511.2.
72 P.S. § 5511.26a.
72 P.S. § 5860.101 et seq.
72 P.S. § 5511.7, PA ST 72 P.S. § 5511.7
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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